Sierra Roy

Sierra Roy is a Manager based in the Ann Arbor office. She is a member of the firm’s Education Services Group and joined Yeo & Yeo in 2021.

Specializations

Assurance services with an emphasis on government entities, school districts, and non-profit organizations
Audit under government auditing standards
Single audits and audits under 2 CFR 200

Professional Certifications and Education

Certified Public Accountant (CPA)
University of Michigan-Dearborn, Bachelor of Business Administration in Accounting

Professional Membership

Michigan Association of Certified Public Accountants
American Institute of Certified Public Accountants

McKenzie Luria is a Manager in the Ann Arbor office. She is a member of the firm’s Assurance Service line. She joined Yeo & Yeo in 2023.

Specializations

Audits of school districts
Audits of nonprofit organizations
Audits under Uniform Grant Guidance (Single Audits)

Professional Certifications and Education

Certified Public Accountant (CPA)
Wittenberg University, Bachelor in Accounting & Finance

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants

Community Involvement

Founding member of Ann Arbor Women for Good
Volunteer for Ladywood Legacy group

Kevin Bouma is a Nonprofit Consulting Manager in the Kalamazoo office. He has more than 25 years of experience in public and private accounting, including serving as Chief Financial Officer for organizations in the nonprofit industry.

Specializations

Interim CFO/Controller services
Year-end audit preparation and reconciliations
Nonprofit accounting training
Annual audit coordination and oversight
Monthly financial statement reviews
Budgeting

Professional Certifications and Education

Certified Public Accountant (CPA)
Certified Nonprofit Accounting Professional
Certified QuickBooks ProAdvisor
Indiana Wesleyan University, Master of Business Administration in Accounting
Central Michigan University, Bachelor of Science in Business Administration in Accounting

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants

Steve Soules is a Manager in the Kalamazoo office. He has more than five years of experience in public accounting and specializes in tax preparation, compilations, and reviews for nonprofit and for-profit entities.

Specializations

Tax return preparation for individuals, partnerships, S corporations, C corporations, and nonprofit organizations
Accounting, compilations, and reviews for nonprofit and for-profit entities
Payroll processing, reconciling, and tax compliance

Professional Certifications and Education

Certified Public Accountant (CPA)
Enrolled Agent (E.A.) – Internal Revenue Service highest awarded credential
Davenport University, Bachelor of Science in Business Administration in Accounting
Davenport University, Master of Business Administration in Accounting
Dale Carnegie graduate

Professional Membership

American Institute of Certified Public Accountants (AICPA)
Michigan Association of Certified Public Accountants (MICPA)

Community Involvement

Barry County United Way, volunteer
IRS Volunteer Income Tax Assistance (VITA) program, volunteer
Epilepsy Foundation of Michigan, volunteer

Joey Winterstein is a Manager in the Saginaw office. He is a member of the firm’s Education Services Group. He joined Yeo & Yeo in 2019.

Specializations

Audits of school districts, nonprofit organizations and healthcare organizations
Audits under Uniform Grant Guidance (Single Audits)
Audits under Government Auditing Standards

Professional Certifications and Education

Certified Public Accountant
Northwood University, Bachelor of Business Administration in Accounting

Professional Membership

Michigan Association of Certified Public Accountants
American Institute of Certified Public Accountants
Michigan School Business Officials

Publications/Seminars

Presented On Auditing Michigan School Books at the 2024 MICPA Governmental Accounting & Auditing Conference
Presented various internal trainings on auditing schools in the State of Michigan

Community Involvement

Saginaw Valley Zoological Society (Saginaw Children’s Zoo), Treasurer

Nicole Hammis is a Manager in the Saginaw office and she is a member of the firm’s Government Services Group. She specializes in audits of nonprofit and for-profit entities and has more than five years of experience in public accounting.

Specializations

Audits for nonprofit organizations and for-profit companies
Audits under government auditing standards
Audits under Uniform Grant Guidance (Single Audits)

Professional Certifications and Education

Certified Public Accountant (CPA)
Saginaw Valley State University, Bachelor in Professional Accountancy

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants

Community Involvement

Saginaw County Young Professionals Network, member
Saginaw Community Foundation Investment Committee, member

Brandon Brom is a Manager based in the firm’s Troy office. He specializes in real estate, nonprofit organizations, state and local taxation, and partnership taxation, with a particular focus on the sale and transfer of partnership interests.

Specializations

State and local taxation
Tax planning and preparation for partnerships
Experience in the following industries – nonprofit and real estate

Professional Certifications and Education

Certified Public Accountant
Adrian College, Master of Accountancy
Adrian College, Bachelor of Accountancy

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Auburn Hills Chamber of Commerce Business Referral Group
Troy Chamber of Commerce Business Networking Group

Jim is a Principal in the Troy office. He joined Yeo & Yeo on July 1, 2024, with the merger of Berger, Ghersi & LaDuke PLC, serving as a Principal. Jim has over 40 years of deep financial expertise working in both public accounting and private company. He serves a variety of industries, including specialization in real estate, construction, manufacturing, medical, nonprofit, and technology.

Specializations

Accounting, tax and financial preparation for businesses and individuals
Business advisory, planning and forecasting
Risk management
Estate and trust taxes

Professional Certifications and Education

Certified Public Accountant (CPA)
Oakland University, Bachelors in Accounting
Walsh College, Master of Science in Taxation

Professional Membership

American Institute of CPAs
Michigan Association of CPAs
Employee Benefit Plan Audit Quality Center

Jordan Bohlinger is a Manager in the Flint office. He is a member of the Assurance Service Line and the firm’s Education Services Group. He joined Yeo & Yeo in 2017.

Specializations

Audits of school districts
Audits of nonprofit organizations
Audits under Government Auditing Standards
Single audits and audits under 2 CFR 200
990 Tax Returns

Professional Certifications and Education

Northwood University, Bachelor of Business Administration in Accounting

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Michigan School Business Officials

Publications/Seminars

Presented various internal trainings related to governmental accounting for school districts

Community Involvement

Bay Valley Academy Gymnastics Booster Club, treasurer

Awards

Flint and Genesee Group, 40 Under 40 honoree – 2024

Jordan Hale is a Manager in the Lansing office. He specializes in audits for nonprofits and real estate entities. He joined Yeo & Yeo in 2013.

Specializations

Audits of real estate entities
Audits of nonprofit organizations
Single audits under Uniform Grant Guidance

Professional Certifications and Education

Certified Public Accountant (CPA)
Not-for-Profit Certificate 1 from the AICPA
Michigan State University, Bachelor of Arts in Accounting
Michigan State University, Master of Science in Accounting

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants

Community Involvement

Yeo & Yeo Foundation board, Treasurer
Meals on Wheels volunteer
Greater Lansing Food Bank volunteer
Boys and Girls Club of Lansing volunteer
Capital Area Humane Society volunteer

Sophia is a Manager with the Ann Arbor office. She is a member of Yeo & Yeo’s Audit Services Group. She joined the firm in 2015.

Specializations

Audits of school districts
Audits of nonprofit organizations and Form 990 preparation
Audits of for-profit companies

Professional Certifications and Education

Certified Public Accountant (CPA)
Eastern Michigan University – Master of Science in Accounting
Eastern Michigan University – Bachelor of Science in Business Administration

Professional Membership

American Institute of Certified Public Accountants
Michigan Institute of Certified Public Accountants
North Carolina Association of Certified Public Accountants

Publications/Seminars

Developed and conducted in-house training on audit updates for school districts, nonprofits and businesses

Articles

Michigan Unclaimed Property and Escheat Requirements, 2021

Wendy Thompson is Yeo & Yeo’s training manager. She joined Yeo & Yeo in 2006 and has over 20 years of public accounting experience. Wendy researches and teaches all aspects of accounting, compilations, reviews, audits and nonprofit tax returns. She assists staff in nine Yeo & Yeo offices with software used in these areas and creates and updates best practices. She is a member of the firm’s Audit Services Group, the Nonprofit Services Group and the Compilation and Review team.

Specializations

Training and development
Audits of nonprofit organizations
Audits under government auditing standards
Nonprofit organization taxation
Single audits under 2 CFR200

Professional Certifications and Education

Certified Public Accountant (CPA)
Northern Michigan University, Bachelor of Science in Accountancy
Northern Michigan University, Bachelor of Science in Spanish

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Association for Talent Development (ATD)
Michigan Association of Certified Public Accountants’ Nonprofit Task Force

Publications/Seminars

The Exception to the Rule: An Analysis of Single Audit Results – MICPA Nonprofit Conference, October 2021
Year-End Payroll: Payroll & Tax Returns (941), W-2s – MSBO Conference, October-November 2021 (with Kristi Krafft-Bellsky)
Deep Dive Into Form 990 – MICPA Nonprofit Conference, October 2020
Form 990 Statement of Revenue – MICPA Nonprofit Conference, October 2020
GAAP Alternatives for Nonprofits – MICPA CPE Mega Conference, October 2019
Facing the Topic 606 Challenge – MICPA Nonprofit Conference, October 2019
A Nonprofit Accounting and Financial Reporting Update – MICPA Nonprofit Conference, October 2019
New Accounting Standards for 2018 – Michigan Society of Association Executives 2018 Operations Conference, January 2018
What’s All the Fuss About Form 990? eBook
Lobbying and Political Expenditures eBook
Revenue Recognition for Nonprofits eBook
Essential Nonprofit Policies eBook
Functional Expense Allocation for Nonprofits After ASU 2016-14 eBook

Community Involvement

Boy Scout Troop 760, Scoutmaster
Girl Scout Troop, Co-leader
Midland High Music Parents Association, Band Representative

Awards

Spirit of Yeo Award (2016) – recognizing one individual each year who exemplifies the attributes of the firm’s mission and core values

Michael Evrard is a Principal in the Kalamazoo office. He leads the firm’s Audit Services Group and is a member of the Nonprofit Services Group and the Education Services Group. He joined Yeo & Yeo in 2010.

Specializations

Single audits under Uniform Guidance (2 CFR 200)
Audits under government auditing standards
Audits of school districts
Audits of public school academies
Audits of nonprofit organizations and Form 990 preparation
Audits of 401(k) plans
Audits of for-profit companies
Data extraction

Professional Certifications and Education

Certified Public Accountant
AICPA Advanced Single Audit Certification
Central Michigan University, Bachelor of Business Administration in Accounting

Professional Membership

Michigan Association of Certified Public Accountants
American Institute of Certified Public Accountants

Publications/Seminars

How to Prepare for a Headache-Free Audit at Michigan School Business Officials annual conference, April 2023 and 2024
Avoiding Common Audit Issues at Southwest Michigan Schools Business Officials Conference, March 2023 and 2024
Understanding and Completing your SEFA at Southwest Michigan Schools Business Officials Conference, March 2022
Accounting and Auditing Update at Michigan School Business Officials annual conference, April 2022
“The MD&A – Who Cares, and How to Make Yours Meaningful” at Southwest Michigan School Business Officials conference, March 2020
Form 990 preparation in house training, November 2019
Presented a six-hour training for six entities in Michigan that receive a specific federal grant. Topics included regulatory updates for the grant, new accounting standards, best practices and federal procurement standards, 2016, 2017, 2018
Presentation for an association of nonprofit organizations in Michigan on board member responsibilities/education, 2018
6 Tips for Effective Virtual Fundraisers, October 2021
Nonprofit Quick Tip: Voided Transactions, April 2021
7 Tips for Nonprofit Budgeting During Uncertain Times, April 2021
New Federal Funding in 2020-2021 May Mean New Audit Considerations for Nonprofits, February 2021
Nonprofit Quick Tip: Monitoring Electronic Donations, February 2021
Nonprofit Internal Control Quick Tip: Property/Equipment Inventory, October 2020
How to Account for Verbal Promises to Give, October 2020
Unrelated Business Income Tax – Does It Affect Your Nonprofit Organization?, Nonprofit Advisor, July 2020
Nonprofit Internal Control Quick Tip: IT Access, Nonprofit Advisor, July 2020
4 Ways to Track Donor Restrictions, Nonprofit Advisor, April 2020
eBook: Essential Nonprofit Policies — Create Policies That Support Your Organization and Mission, January 2020
Receiving Donations from Network for Good, Nonprofit Advisor, 2019
Best Practices for Effective Board Packets, Nonprofit Advisor, 2018
Nonprofit Quick Tip: Document Retention Policy, Nonprofit Advisor, 2018
Questionable Solicitation Language Draws Huge Fine from Michigan Attorney General, Nonprofit Advisor, 2018
Do Your Part for Donors – IRS Substantiation Rules, Nonprofit Advisor, 2017
What Picture Are You Painting With Your Form 990?, Nonprofit Advisor, 2016

Community Involvement

Guys Who Give of Kalamazoo County
Family Promise of Genesee County, former treasurer
Mott College Accounting Advisory Committee, former member
Genesee County Habitat for Humanity, former volunteer
Leadership Genesee graduate

Chelsea Meyer is a Senior Manager in the Kalamazoo office. She is a member of the firm’s Client Accounting Software Team, the Nonprofit Services Group, and the Trust & Estate Services Group. Chelsea joined Yeo & Yeo in 2013.

Specializations

Tax planning and preparation for individuals, businesses, trusts and estates
Business advisory services
Financial statement compilations and reviews
Managerial accounting solutions with an emphasis on QuickBooks

Professional Certifications and Education

Certified Public Accountant
Certified QuickBooks ProAdvisor
Grand Valley State University, Bachelor of Business Administration in Accounting
Grand Valley State University, Master of Science in Accounting

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Accounting & Financial Women’s Alliance, Grand Rapids
Grand Valley Young Professionals
Grand Valley Accounting Alumni Chapter
Western Michigan Estate Planning Council
Women in Networking, Kalamazoo

Publications/Seminars

Impact of Tax Reform on Trusts – Major Deduction Changes Suspended Until 2025, 2018, Advisor eNewsletters
QuickBooks Add-ons for Construction Industry Needs, 2017, Construction Advisor
Your Construction Business Has Outgrown QuickBooks. Now What?, 2017, Construction Advisor

Community Involvement

Junior League of Ann Arbor, former treasurer
Child Care Network, former board chair and finance committee member
Women Who Care of Kalamazoo County, member
Humane Society of Huron Valley leadership team, former member

Jennifer Watkins is a Principal in the Flint office. She has extensive experience in providing audit services for nonprofit organizations and school districts, and is the Education Services Group leader. She is a frequent presenter at regional and statewide school and governmental accounting conferences and is a member of Michigan Department of Education Committees that provide accounting guidance for school districts. She joined the firm in 2006.

Specializations

Performing auditing and assurance services for governmental units, school districts and nonprofit organizations
Performing audits under Uniform Guidance (single audits) and audits under Government Auditing Standards

Professional Certifications and Education

Certified Public Accountant (CPA)
Central Michigan University, Bachelor of Science in Business Administration

Professional Membership

American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Association of School Business Officials (ASBO)
Michigan School Business Officials (MSBO)
Michigan Department of Education’s 1022 Committee
Michigan Department of Education’s Audit Referent Committee
Various Regional School Business Official Organizations

Publications/Seminars

Webinar: GASB 84: Understanding the Statement to Implement Efficiently in Your School District, March 2019
Presenter at MICPA Governmental Accounting Conferences
Presenter at MSBO conferences and trainings, including the Annual Conference
Presenter at MASB annual conference
Presenter at SWMSBO annual conference
Presenter at various regional and local School Business Officials organizations
Best Practices for School District Audits, June 2024
The ABCs of Your Single Audit, June 2024
Whitepaper: GASB 84: Understanding the Statement to Implement Efficiently in Your School District, March 2019
Form 990 – Changes That Affect Nonprofit Organizations Now – published in the Genesee County Bar Association’s Bar Beat newsletter
GASB 68—Accounting and Financial Reporting for Pensions – published in Michigan Association of School Boards’ DashBoard newsletter
Two New Standards: GASBs 67 & 68 – published in the firm’s Education Matters newsletter
GASB 68 for School Districts – published in the firm’s Education Matters newsletter, featured by Leading Edge Alliance
Current and ‘Down the Pipe’ Changes – What Will GASB 63 & GASB 65 Change From Your Perspective – published in the firm’s Education Matters newsletter, featured by Leading Edge Alliance
I Love a Good Audit, published in the firm’s Education Advisor eNewsletter
Meal Charging and Bad Debt Policies published in the firm’s Education Advisor eNewsletter
Guidance on 3% Refund for School Districts – published in the firm’s Education Advisor eNewsletter
Highlights of Changes and MDE Updates in Response to COVID-19, Education Advisor eNewsletter
Coronavirus Relief Fund – Allowable Uses and Documentation Requirements for Schools, Education Advisor eNewsletter
Deciding to Implement GASB #84 – Now or Later?, Education Advisor eNewsletter
School Food Authorities Common Issues and Findings Presentation, Education Advisor eNewsletter
eBook: What School Districts Need to Know About GASB 96 Implementation, February 2023

Community Involvement

Zonta Club of Flint Board of Directors
Genesee County Habitat for Humanity
United Way of Genesee County
Leadership Genesee
Genesee County Humane Society
St. Paul Lutheran Church & School volunteer
Powers Catholic High School volunteer
Whaley Children’s Center

Jamie Rivette is a Principal in the Saginaw office audit department. She leads the firm’s Assurance Service Line and is a member of the Government Services Group. She joined Yeo & Yeo in 1999 and is a member of the Yeo & Yeo Board of Directors.

Specializations

Assurance services for governmental units, school districts and not-for-profit organizations
Audits under government auditing standards
Single audits under 2 CFR 200

Professional Certifications and Education

Certified Public Accountant (CPA)
Certified Government Financial Manager (CGFM)
Northwood University, Bachelors in Accounting

Professional Membership

American Institute of Certified Public Accountants
Government Finance Officers Association
Michigan Association of Certified Public Accountants
Michigan Association of School Boards
Michigan Government Finance Officers Association, past board member
Michigan Government Finance Officers Association – Accounting and Auditing Standards Committee
Michigan Government Finance Officers Association – Mentoring and Membership Committee
Michigan Municipal Executives
Michigan Municipal League
GFOA Certificate of Achievement for Excellence in Financial Reporting Program – Special Review Committee

Publications/Seminars

What Governments Need to Know About GASB 96 Implementation
GASB Update – presented to the Michigan Townships Association
GASB 68 – developed and presented in-house and to current municipality clients
Basic Governmental Auditing – presented at MICPA conference
Internal Controls – Cash Handling – presented to local school districts
Fraud and Prevention in Local Governments – developed in-house
Is Your Audit Paperwork up to Snuff? – presented at MICPA conference
Embracing GASB 74 & 75 – presented at MICPA conferences
Fraud Risks and Why Internal Controls are Important – presented at MICPA conferences
Preparing for a Headache-Free Audit – presented at Michigan Municipal Executives, and Michigan Government Finance Officers Association
First Pensions, Now OPEB: What School Districts Need to Know About GASB 74 & 75 – presented at MICPA conferences
Enterprise Fund Accounting Issues – presented at Michigan Government Finance Officers Association
Creating Impactful Presentations – presented at MICPA conference
Podcast: Single Audits for Government Entities
Why Face-to-Face Meetings With Your Auditor Are Important
Are Your Security Systems and Employees Prepared to Fight off Potential Hackers?
If You Report Fiduciary Funds, Expect Some Changes
The Case for Internal Controls – Reducing Fraud in Government Entities is Easier Than You May Think
Career Advocacy for Women at Yeo & Yeo
5 Audit and Financial Statement Tips for Newly Elected Officials
5 Ways School Districts Work Smarter, Not Harder, When Preparing for Your Audit
5 Ways Municipalities Work Smarter, Not Harder, When Preparing for an Audit
3 Ways That Internal Controls Can Increase Efficiency
Municipalities — Are Your Security Systems and Employees Prepared to Fight Off Potential Hackers ?
Analytical Procedures Can Help Make Your Audit More Efficient

Community Involvement

Hemlock School Board of Education, treasurer
Hemlock/Ling Elementary Parent Teacher Organization, past treasurer
Junior League Community Advisory Board
Girls on the Run, past volunteer coach
Hemlock Middle School Cross Country, past assistant coach

Awards

Michigan Association of Certified Public Accountants’ Women to Watch – Experienced Leader Award – 2019